Court of Justice 6 March 2001, C-16/00 (Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1. In the present case, the tribunal administratif de Lille (Administrative Court, Lille) has referred to the Court the question of the extent to which, under the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value